Parcieval: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Parcieval
Largest movements
- Tangible fixed assets -€214,114
down €214,114 (-8.6%), from €2.5m to €2.3m
of which Land and buildings: -€200,888
- Receivables within one year +€201,131
up €201,131 (+45.7%), from €439,794 to €640,924
of which Trade receivables: +€201,213
- Cash +€84,873
up €84,873 (+245%), from €34,583 to €119,456
mainly Net result for the year (+€312,211) and Depreciation (+€109,465)
- Reserves +€312,500
up €312,500 (+35.0%), from €893,000 to €1.2m
of which Distributable reserves: +€157,500
- Debts after one year -€302,642
down €302,642 (-17.2%), from €1.8m to €1.5m
- Tax, wage and social debts +€41,363
up €41,363 (+91.9%), from €45,032 to €86,395
- Gross operating margin +€59,906
up €59,906 (+11.0%), from €546,076 to €605,981
- Taxes +€19,887
up €19,887 (+24.9%), from €79,892 to €99,779
- Depreciation -€7,003
down €7,003 (-6.0%), from €116,468 to €109,465
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,967,820 | €3,039,619 | +€71,799 | +2.4% |
| Fixed assets | 21/28 | €2,478,958 | €2,264,845 | -€214,114 | -8.6% |
| Tangible fixed assets | 22/27 | €2,476,363 | €2,262,249 | -€214,114 | -8.6% |
| Land and buildings | 22 | €2,426,214 | €2,225,325 | -€200,888 | -8.3% |
| Plant, machinery and equipment | 23 | €6,311 | €9,608 | +€3,298 | +52.3% |
| Furniture and vehicles | 24 | €43,838 | €27,315 | -€16,523 | -37.7% |
| Financial fixed assets | 28 | €2,596 | €2,596 | = | 0.0% |
| Current assets | 29/58 | €488,862 | €774,774 | +€285,912 | +58.5% |
| Amounts receivable within one year | 40/41 | €439,794 | €640,924 | +€201,131 | +45.7% |
| Trade receivables | 40 | €439,712 | €640,924 | +€201,213 | +45.8% |
| Other amounts receivable | 41 | €82 | €0 | -€82 | -100% |
| Cash at bank and in hand | 54/58 | €34,583 | €119,456 | +€84,873 | +245% |
| Deferred charges and accrued income | 490/1 | €14,486 | €14,394 | -€92 | -0.6% |
| Total equity and liabilities | 10/49 | €2,967,820 | €3,039,619 | +€71,799 | +2.4% |
| Equity | 10/15 | €913,407 | €1,225,617 | +€312,211 | +34.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €893,000 | €1,205,500 | +€312,500 | +35.0% |
| Tax-exempt reserves | 132 | €135,000 | €290,000 | +€155,000 | +115% |
| Distributable reserves | 133 | €758,000 | €915,500 | +€157,500 | +20.8% |
| Profit (loss) carried forward | 14 | €407 | €117 | -€289 | -71.2% |
| Amounts payable | 17/49 | €2,054,414 | €1,814,002 | -€240,412 | -11.7% |
| Amounts payable after more than one year | 17 | €1,756,239 | €1,453,598 | -€302,642 | -17.2% |
| Financial debts | 170/4 | €1,756,239 | €1,453,598 | -€302,642 | -17.2% |
| Amounts payable within one year | 42/48 | €297,834 | €360,404 | +€62,570 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €150,219 | €151,142 | +€923 | +0.6% |
| Financial debts | 43 | - | €29,341 | +€29,341 | |
| Credit institutions | 430/8 | - | €29,341 | +€29,341 | |
| Trade debts | 44 | €19,159 | €16,251 | -€2,909 | -15.2% |
| Suppliers | 440/4 | €19,159 | €16,251 | -€2,909 | -15.2% |
| Taxes, remuneration and social security | 45 | €45,032 | €86,395 | +€41,363 | +91.9% |
| Taxes | 450/3 | €45,032 | €86,395 | +€41,363 | +91.9% |
| Other amounts payable | 47/48 | €83,424 | €77,276 | -€6,148 | -7.4% |
| Accrued charges and deferred income | 492/3 | €341 | €0 | -€341 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,468 | €109,465 | -€7,003 | -6.0% |
| Other operating charges | 640/8 | €20,817 | €26,254 | +€5,437 | +26.1% |
| Gross operating margin | 9900 | €546,076 | €605,981 | +€59,906 | +11.0% |
| Operating profit (loss) | 9901 | €408,790 | €470,262 | +€61,472 | +15.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €55,482 | €58,273 | +€2,791 | +5.0% |
| Recurring financial charges | 65 | €55,482 | €58,273 | +€2,791 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €353,308 | €411,989 | +€58,681 | +16.6% |
| Income taxes | 67/77 | €79,892 | €99,779 | +€19,887 | +24.9% |
| Profit (loss) for the period | 9904 | €273,416 | €312,211 | +€38,794 | +14.2% |
| Transfer to tax-exempt reserves | 689 | €135,000 | €155,000 | +€20,000 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €138,416 | €157,211 | +€18,794 | +13.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.